COOK & SON CARPENTRY LTD


Director	COOK, Richard


Registered Address	Excel House
	3 Duke Street
	Bedford
	MK40 3HR


Registered Number	09781411 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,370		1,827
			1,370		1,827
Current assets
Debtors		(6,131)		6,000
Cash at bank and on hand		37,797		27,130
		31,666		33,130
Creditors amounts falling due within one year	4	(9,259)		(20,035)
Net current assets (liabilities)			22,407		13,095
Total assets less current liabilities			23,777		14,922
Creditors amounts falling due after one year	5		(13,296)		(19,783)
Accruals and deferred income			(1,246)		(700)
Net assets			9,235		(5,561)
Capital and reserves
Called up share capital			1		1
Profit and loss account			9,234		(5,562)
Shareholders' funds			9,235		(5,561)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 June 2026, and are signed on its behalf by:

COOK, Richard
Director
Registered Company No. 09781411

COOK & SON CARPENTRY LTD

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 24	10,919	1,400	2,307	14,626
At 30 September 25	10,919	1,400	2,307	14,626
Depreciation and impairment
At 01 October 24	9,863	1,190	1,746	12,799
Charge for year	264	53	140	457
At 30 September 25	10,127	1,243	1,886	13,256
Net book value
At 30 September 25	792	157	421	1,370
At 30 September 24	1,056	210	561	1,827

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	5,274	7,986
Taxation and social security	3,985	12,049
Total	9,259	20,035


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	5,037
Other creditors	13,296	14,746
Total	13,296	19,783